First US-China Forum on Arts And Culture Held

Last November 17, China’s National Center for the Performing Arts witnessed a sparkling and glamorous show put on by well-known Chinese and American artists attending the     

Exhibition on History of CPAFFC

The Exhibition on the History of the Chinese People’s Association for Friendship with Foreign Countries(CPAFFC) was formally open at the Peace Palace of the     

东南亚形势2010～2011年回顾与展望——专家访谈录

本刊编辑部邀请部分东南亚研究专家、学者对2010~2011年东南亚形势作简要的回顾与展望。     

应税事实依据经济实质认定之稽征规则——基于台湾地区“税捐稽征法”第12条之1的研究

台湾地区税捐稽征法第12条之1课税构成要件之认定及明订举证之责任,将税捐稽征中已实行多年的实质课税原则条文化。当避税安排的法律形式与其经济实质不相符时,稽征机关认定应税事实应以实质经济事实关系及其所生实质经济利益之归属与享有为依据。由量能课税原则导出的实质课税原则,重经济实质甚于法律形式,是实现税捐正义的实质性手段,并不违背税收法定原则。稽征机关实质课税的自由裁量权理应谦抑行使,其以税捐负担的公平分配为原则,以不损害纳税人的合法权益为底限。稽征机关依据经济实质认定应税事实,应依法承担举证责任,纳税人依法应尽协力义务,否则,稽征机关有权推定应税事实。大陆《税收征管法》亦应增订实质课税原则。     

地方财政自主的法治保障

地方财政自主权力的外延包括财政预算自主、财政收入自主、财政支出自主和财政监督自主四个方面,其理论基础源于地方分权自治、财政联邦主义和辅助原则。中国地方财政自主法治保障的制度构建,在财政预算自主方面,需要在对地方政府预算权进行法治化控制的同时,保障地方政府的预算编制独立性;在财政收入自主方面,必须对税种进行合理划分,追求税收共享的法定化,并在强化预算约束的前提下,赋予地方政府一定的公债发行权;在财政支出自主方面,应当在财政收支划分明确化和规范化的前提下,重视财政转移支付对财政自主的影响,关注财政支出自主可能引发的政府间财政竞争,通过法律制度来引导良性竞争,制止恶性竞争。     

Reception Marking 60th Anniversary of China-Pakistan Diplomatic Relations

On the evening of May 19,a reception co-sponsored by the CPAFFC and the Pakistani Embassy in China was held in Beijing to mark the 60th anniversary of the establishment of diplomatic relations.Jia Qinglin,Chairman of the National Committee of the Chinese People's Political Consultative Conference,and visiting Pakistani Prime Minister Syed Yusuf Raza Gilani,attended and spoke at the reception.     

Deke Erh's Shanghai——A Bird's-Eye View 2010 Photo Exhibition

Deke Erh’s Shanghai—A Bird’s Eye View 2010,a photo exhibition,was mounted in the National Art Museum of China from December 27,2010 to January 9,2011.     

40th Anniversary of Ambassadorial Relations Between China and the UK Marked

The 40th anniversary of the establishment of ambassadorial relations between China and the UK fell on March 13. On the evening of March 20, people gathered in the brightly-lit Peace Palace of the CPAFFC at a reception to celebrate the occasion, which began with a performance of the Harrow Girls’ Choir from Harrow School in Beijing. The UK recognized the People’s Republic of China on January 6, 1950, the first major Western country to do so. n June 17, 1954, the two countries exchanged diplomatic representatives.     

CCAFA President Zhang Deguang Receive Uzbek Dostlik Order

Zhang Deguang, President of the China-Central Asia Friendship Association (CCAFA) was awarded the Dostlik (friendship) Order on the occasion of the 20th anniversary of the     

民事判决既判力主观范围研究

正栏目说明为推介中国人民大学法学院博士培养成果,搭建论文品评乃至学术评价之平台,《法学家》专辟"博文精萃"一栏。该栏目由两部分组成:其一是"论文要旨",由博文作者对其博士论文进行全面系统而重点突出的介绍,一般宜包括如下要素:论文的体系架构;论文每章节的主要内容;论文的主要特点;论文的主要创新和不足;论文所研究领域的课题展望。其二是"论文评议",可以是答辩委员会的论文审查意见,或者评审专家的点评,具体宜包括如下要素:对论文的总体评价;对论文的体系及各章节的评价;对论文创新的评价;指出论文的不足以及进一步完善的方向。敬请关注并提出宝贵建议。